https://www.taxtmi.com/caselaws?id=252200 The Tribunal decided to take up the appeals for a final decision despite being filed beyond the condonable period, as the Commissioner (Appeals) did not pass an order on merit. The issue of non-service of the Order-in-Original was addressed, emphasizing the importance of proper delivery to the correct address as per Section 37C of the Central Excise Act, 1944. The Tribunal highlighted the need for the correct addresses for correspondence to be considered in determining the delay in filing appeals. Additionally, receiving a copy of the Order-in-Original from the Range Superintendent was deemed unsustainable without statutory support, leading to the case being remanded for a fresh decision by the Commissioner (Appeals). en-us Thu, 26 Dec 2013 00:00:00 +0530 Tue, 14 Oct 2014 12:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252200 The Tribunal decided to take up the appeals for a final decision despite being filed beyond the condonable period, as the Commissioner (Appeals) did not pass an order on merit. The issue of non-service of the Order-in-Original was addressed, emphasizing the importance of proper delivery to the correct address as per Section 37C of the Central Excise Act, 1944. The Tribunal highlighted the need for the correct addresses for correspondence to be considered in determining the delay in filing appeals. Additionally, receiving a copy of the Order-in-Original from the Range Superintendent was deemed unsustainable without statutory support, leading to the case being remanded for a fresh decision by the Commissioner (Appeals). Case-Laws Central Excise Thu, 26 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252200